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Which set of guidelines (AICPA Code of Professional Conduct, the six quality control elements for CPA firms, or the Sarbanes-Oxley Act of 2002) holds the

Which set of guidelines (AICPA Code of Professional Conduct, the six quality control elements for CPA firms, or the Sarbanes-Oxley Act of 2002) holds the most significant importance for providing reliable, appropriate, and discerning accounting services and maintaining the integrity, ethics, and quality of the accounting profession? Explain your rationale.

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